There are two kinds of people on tax day: Those who dutifully fill out the income-tax form, and those who don't.

The vast majority of Americans fall into the first group. But the Internal Revenue Service, apparently not interested in seeing the second group grow, has an 83-page manifesto titled "The Truth About Frivolous Tax Arguments."

A tax assessment (in due-process cases) is invalid because ... the Form 23C was not personally signed by the Secretary of the Treasury.

In these and other cases, the IRS says the result can be summed up in the old lyrics, "I fought the law, and the law won." The agency's report, from earlier this year, enlists legal precedents to suggest that people with these or other reasons for noncompliance aren't likely to get very far.

An IRS spokesman didn't have data on how many people resist paying taxes. By some estimates in recent years, the number may be been about 10,000.

At one point in US history, an income tax really was unconstitutional. Although income tax was in place during the Civil War, in 1895 the US Supreme Court struck down a new levy on income, according to the Tax Foundation in Washington.

Then, in 1913, the 16th amendment to the Constitution gave Congress power "to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census of enumeration."